For flow-through entity owners, this definition does not take into consideration level of ownership.
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This allowed him to avoid double-taxation (since the S Corp is a pass-through entity that pays no tax).
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Although S Corps are generally a flow-through entity, it is possible for the S Corp itself to incur taxes.
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Have an interest in a pass through entity, like an LLC or partnership?
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Unfortunately, the school was just a pass-through entity in this case, and the money was ultimately destined for someone in the classroom.
Because you own this business by yourself (or with just a handful of partners) you have organized it as an S-corporation, which is a pass-through entity.
For small business owners who operate as a pass-through entity (a partnership or a sub S), the bonus depreciation deduction ultimately comes through on their individual tax returns.
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But there are other reasons: you could be a beneficiary of a trust or estate or a shareholder or partner in a pass through entity and just now getting your Schedule K-1.
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An LLC's profits can be taxed as a corporate entity (a C corporation) or as a "pass through" entity (an S corporation), meaning that the company avoids paying tax on both corporate profits and the owners' personal income.
An LLC's profits can be taxed as a corporate entity (a C corporation) or as a "pass-through" entity (an S corporation), meaning that the company avoids paying taxes on both corporate profits and the owners' personal income.
That's because an LLC's profits can be taxed as a corporate entity (a C corporation) or as a "pass-through" entity (an S corporation), meaning that the company avoids paying taxes on both corporate profits and the owner's personal income.
In federal tax terms, it's a "pass-through" entity, meaning it doesn't pay federal corporate-income taxes at all.
That means taxpayers who purchase foreign real estate through an entity are covered.
The Board, unlike the Merc, didn't have its own electronic system and cleared trades through a separate entity.
Many entrepreneurs opt to form a business entity through other means, such as having their accountant and attorney help them.
De Beers has been selling its diamonds and diamond jewelry through indirect methods to the U.S. For example, through a separate entity with luxury retail conglomerate, LVMH, it sells diamond jewelry on the retail level in the U.S. through the De Beers Diamond Jewellers brand.
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That didn't win through as a separate entity, though it's still implicitly alive in the form of sustainable development goals (SDGs).
As people spend more time on Google's search site looking through its extensive "entity" database, there would also be more pages, or inventory, on which to place ads, said a person with knowledge of the initiative.
This is not a situation where one entity develops a message through a course or a television program for purely educational purposes and then an entirely separate entity independently decides to adopt that message for partisan political purposes.
The prize rewards the efforts of an individual, an institution, a non-governmental organisation or another entity which, through research and development, has made an outstanding contribution to the field of microbiology (including immunology, molecular biology, genetics, etc.) and its applications.
Preliminary answers to these questions can be found in a brief journey through a database that the investigative entity ProPublica maintains on its website.
Even so, the merger of these two firms through joint bankruptcy proceedings gives the combined entity a major head start towards achieving these goals.
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In addition, some sources report that the majority of mortgages are obtained through a broker, often an independent entity, who takes loan applications on behalf of a depository institution or other lender.
The American plan to develop a centralized Legal Entity Identifier and run it through the DTCC in New York ran into heated opposition at a meeting of the Financial Stability Board (FSB) in Basel in mid-October.
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Many doctors are paid bundled rates by health plans like Humana (HUM), Amerigroup, a subsidiary of Wellpoint (WLP), Aetna (AET) or UnitedHealth Group (UNH) or physicians may be employees and are therefore paid through their clinic, practice or other entity, complicating the rollout of the pay increase.
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This is held indirectly through NB (International), an offshore entity in Ireland.
Often the tax savings come from putting an investment into an offshore corporation in order to preserve deductions that would disappear if the same investment were made through a U.S.-based entity.
Now Hyundai Motor is an independent entity, though controlled largely by Chung through affiliates.
Lippman wrote that the world has changed dramatically over the past two decades, where an entity can have a profound impact elsewhere through the Internet, and the physical presence test may now be outdated.
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